Units to be Assigned Costs Kraus Steel Company has two departments, Casting and Rolling. In the Rolling Department, ingots from the Casting Department are rolled into steel sheet The Rolling Department received 50,700 tons from the Casting Department in October. During October, the Rolling Department completed 61.900 tons, including 13,700 tons of work in process on October 1. The ending work in process Inventory on October 31 was 2,500 tons. How many tons were started and completed during October? tons Equivalent Units of Materials Cost The Rolling Department of Kraus Steel Company had 4,700 tons in beginning work in process inventory (50% complete) on October 1. During October, 78,700 tons were completed. The ending work in process inventory on October 31 was 3,900 tons (50% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process? units Equivalent Units of Conversion Costs The Rolling Department of Kraus Steel Company had 6,597 tons in beginning work in process inventory (70% complete) on October 1. During October, 73,300 tons were completed. The ending work in process inventory on October 31 was 5,864 tons (20% complete). What are the total equivalent units for conversion cost Round to the nearest whole unit units